WI SB176

Bill

An income and franchise tax exemption for broadband expansion grants and for federal high-cost program funding for broadband expansion. (FE)

Introduced
04/03/2025

In Committee
02/18/2026

Crossed Over
02/11/2026

Passed
03/18/2026

Dead

Vetoed
04/06/2026

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 71.07 (12), 71.10 (4) (fw), 71.28 (12), 71.30 (3) (et), 71.47 (12) and 71.49 (1) (et) of the statutes; relating to: an in- come and franchise tax credit for broadband expansion grants and for federal high-cost program funding for broad- band expansion.

AI Summary

This bill creates a tax credit for individuals and businesses in Wisconsin that receive funding for broadband expansion projects. Specifically, it allows a credit of 6.32% of "qualified broadband expansion funding," which includes grants from state, local, tribal, or federal governments, as well as funding from federal high-cost programs designed to expand broadband access. This credit is available for taxable years between 2025 and 2030 and is intended to incentivize the expansion of broadband internet services across the state. The bill also makes conforming changes to existing tax laws to ensure this new credit is properly accounted for in various tax calculations, including those for partnerships, limited liability companies, and tax-option corporations, though these entities themselves cannot claim the credit directly but must pass its benefit to their owners.

Committee Categories

Budget and Finance

Sponsors (34)

Julian Bradley (R)*, Dan Feyen (R)*, Jesse James (R)*, Sarah Keyeski (D)*, Brad Pfaff (D)*, Romaine Quinn (R)*, Melissa Ratcliff (D)*, Rob Stafsholt (R)*, Patrick Testin (R)*, Cory Tomczyk (R)*, Eric Wimberger (R)*, David Armstrong (R), Calvin Callahan (R), Barbara Dittrich (R), Chanz Green (R), Nate Gustafson (R), Brent Jacobson (R), Jenna Jacobson (D), Tara Johnson (D), Dean Kaufert (R), Joel Kitchens (R), Rob Kreibich (R), Clint Moses (R), Jeff Mursau (R), Todd Novak (R), Jerry O'Connor (R), David Steffen (R), Lisa Subeck (D), Rob Summerfield (R), Rob Swearingen (R), Duke Tucker (R), Randy Udell (D), Nancy VanderMeer (R), Robert Wittke (R),

Last Action

Report vetoed by the Governor on 4-3-2026 (on 04/06/2026)

Official Document

https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb176

(1 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb176
BillText	https://docs.legis.wisconsin.gov/document/enrolledbills/2025/REG/SB176.pdf
Analysis - LC Amendment Memo	https://docs.legis.wisconsin.gov/document/lcamendmentmemos/2025/REG/SB176.pdf
Assembly Substitute Amendment 1	https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB176-ASA1.pdf
Senate Amendment 1	https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB176-SA1.pdf
SB176 ROCP for Joint Committee on Finance	https://docs.legis.wisconsin.gov/2025/related/records/joint/finance/1970160.pdf
Fiscal Note - SB176: Report of the Joint Survey Committee on Tax Exemptions	https://docs.legis.wisconsin.gov/2025/related/fe/sb176/sb176_jscte.pdf
SB176 ROCP for Committee on Agriculture and Revenue On 9/19/2025	https://docs.legis.wisconsin.gov/2025/related/records/senate/agriculture_and_revenue/1944508.pdf
Fiscal Note - SB176: Fiscal Estimate From DOR	https://docs.legis.wisconsin.gov/2025/related/fe/sb176/sb176_dor.pdf
BillText	https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB176.pdf

Bill > SB176

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (34)

Last Action

Official Document

bill text

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